Print Friendly HOUSE BILL NO. 98 – Internal Revenue Code, reference
HOUSE BILL NO. 98
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H0098...............................................by REVENUE AND TAXATION
INCOME TAX - Amends existing law to update a reference to the Internal
Revenue Code of the United States for purposes of Idaho's income tax law.
01/21 House intro - 1st rdg - to printing
01/22 Rpt prt - to Rev/Tax
01/29 Rpt out - rec d/p - to 2nd rdg
02/01 2nd rdg - to 3rd rdg
02/02 3rd rdg - PASSED - 65-0-4
AYES -- Alltus, Barraclough, Barrett, Bell, Boe, Bruneel, Callister,
Campbell, Chase, Clark, Crow, Cuddy, Deal, Ellsworth, Field(13),
Field(20), Gagner, Geddes, Gould, Hadley, Hammond, Hansen(23),
Hansen(29), Henbest, Hornbeck, Jaquet, Jones, Judd, Kellogg, Kempton,
Kendell, Kjellander, Kunz, Lake, Limbaugh, Loertscher, Mader, Marley,
McKague, Meyer, Montgomery, Mortensen, Moyle, Pischner, Pomeroy,
Reynolds, Ridinger, Ringo, Robison, Sali, Schaefer, Sellman, Smith,
Stevenson, Stoicheff, Stone, Taylor, Tilman, Tippets, Trail, Watson,
Wheeler, Williams, Zimmermann, Mr Speaker
NAYS -- None
Absent and excused -- Black, Denney, Linford, Wood
Dist. 19, Seat A, Vacant
Floor Sponsor - Gagner
Title apvd - to Senate
02/03 Senate intro - 1st rdg - to Loc Gov
02/09 Rpt out - rec d/p - to 2nd rdg
02/10 2nd rdg - to 3rd rdg
02/15 3rd rdg - PASSED - 33-0-2
AYES--Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
Crow, Danielson, Darrington, Davis, Deide, Dunklin, Frasure, Geddes,
Hawkins, Ingram, Ipsen, Keough, Lee, McLaughlin, Noh, Parry,
Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stegner,
Thorne, Twiggs, Wheeler, Whitworth
Absent and excused--King, Stennett
Floor Sponsor - Bunderson
Title apvd - to House
02/16 To enrol
02/17 Rpt enrol - Sp signed
02/18 Pres signed
02/19 To Governor
02/25 Governor signed
Session Law Chapter 27
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-fifth Legislature First Regular Session - 1999
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 98
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO INCOME TAXES; AMENDING SECTION 63-3004, IDAHO CODE, TO PROVIDE A
3 CORRECT REFERENCE TO THE INTERNAL REVENUE CODE; DECLARING AN EMERGENCY AND
4 PROVIDING A RETROACTIVE EFFECTIVE DATE.
5 Be It Enacted by the Legislature of the State of Idaho:
6 SECTION 1. That Section 63-3004, Idaho Code, be, and the same is hereby
7 amended to read as follows:
8 63-3004. INTERNAL REVENUE CODE. (a) The term "Internal Revenue Code"
9 means the Internal Revenue Code of 1986 of the United States, as amended, and
10 in effect on the first day of January, 199 8 9 .
11 (b) Provisions of the Internal Revenue Code amended, deleted, or added
12 prior to the effective date of the latest amendment to this section shall be
13 applicable for Idaho income tax purposes on the effective date provided for
14 such amendments, deletions, or additions, including retroactive provisions.
15 SECTION 2. An emergency existing therefor, which emergency is hereby
16 declared to exist, this act shall be in full force and effect on and after its
17 passage and approval, and retroactively to January 1, 1999.
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STATEMENT OF PURPOSE
Annual Internal Revenue Code conformity bill. This bill is to
retain Idaho's policy of conforming Idaho Income Tax Act with
the Definition of federal taxable income.
Increase of $75,000 to General Fund.
CONTACT: Dan John/Ted Spangler
State Tax Commission
STATEMENT OF PURPOSE/ FISCAL NOTE Bill No. 98